Service Tax Demand Set Aside for reliance on Form 26AS & TDS Data Without Proper Examination

G N Krishna Vs Additional Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court examined a challenge to an Order-in-Original relating to service tax liability determined on the basis of inputs received from the Central Board of Direct Taxes and figures reflected in TDS statements and Form 26AS. The petitioner contended that the authority failed to properly consider Entry 13 of Notification No.25/2012-ST dated 20.06.2012 while examining the services provided. The petitioner also relied on an earlier decision in W.P.No.11154/2023 and connected petitions, where matters invol...